(1) The Tax Commissioner may accept electronic filing of applications,
returns, and any other document required to be filed with the Tax Commissioner.

(2) The Tax Commissioner may use electronic fund transfers
to collect any taxes, fees, or other amounts required to be paid to or collected
by the Tax Commissioner or to pay any refunds of such amounts.

(3) The Tax Commissioner may adopt rules and regulations to
establish the criteria for acceptability of filing documents and making payments
electronically. The criteria may include requirements for electronic signatures,
the type of tax for which electronic filings or payments will be accepted,
the method of transfer, or minimum amounts which may be transferred. The Tax
Commissioner may refuse to accept any electronic filings or payments that
do not meet the criteria established.

(4) The Tax
Commissioner may require the use of electronic fund transfers for any taxes,
fees, or amounts required to be paid to or collected by the Tax Commissioner
for any taxpayer who made payments exceeding five thousand dollars for a tax program in any prior year for that tax program. The requirement
to make electronic fund transfers may be phased in as deemed necessary by
the Tax Commissioner. Notice of the requirement to make electronic fund transfers
shall be provided at least three months prior to the date the first electronic
payment is required to be made.

(5) Except for individual income tax payments
required under section 77-2715 and estimated payments for individuals under
section 77-2769, any person who fails to make a required payment
by electronic fund transfer shall be subject to a penalty of one hundred dollars
for each required payment that was not made by electronic fund transfer. The
penalty provided by this section shall be in addition to all other penalties
and applies even if payment by some other method is timely made. The Tax Commissioner
may waive the penalty provided in this section upon a showing of good cause.

(6) The use of electronic filing of documents and electronic
fund transfers shall not change the rights of any party from the rights such
party would have if a different method of filing or payment were used. Until
criteria for electronic signatures are adopted under subsection (3) of this
section, the document produced during the electronic filing of a taxpayer's
information with the state shall be prima facie evidence for all purposes
that the taxpayer's signature accompanied the taxpayer's information in the
electronic transmission.

(7) For tax returns due on or after January 1, 2010, the Tax
Commissioner may require any person that aids, procures, advises, or assists
in the preparation of and files any tax return on behalf of any taxpayer for
profit to file an electronic return if the person filed twenty-five or more
tax returns in the prior calendar year. The requirement to require electronic
filing may be phased in as deemed necessary by the Tax Commissioner.

Any person that files a tax return on behalf of a taxpayer
must disclose in writing to the taxpayer that the return will be filed in
an electronic format and in accordance with rules and regulations prescribed
by the Tax Commissioner.

(8) Any person who fails to file an electronic return as required
under subsection (7) of this section shall be subject to a penalty of one
hundred dollars for each return that was not properly filed in addition to
other penalties provided by law. The Tax Commissioner may waive the penalty
provided in this section upon a showing of good cause.

(9) The Legislature
hereby finds and determines that the development of a comprehensive electronic
filing and payment system for all state tax programs and fees administered
by the Department of Revenue is of critical importance to the State of Nebraska.
It is the intent of the Legislature that the department implement a mandatory
electronic filing system for all state tax programs and fees administered
by the department as deemed practicable and necessary for the proper administration
of the Nebraska Revenue Act of 1967. It is the intent of the Legislature that
the department require the use of electronic fund transfers for any taxes,
fees, or amounts required to be paid to or collected by the department as
deemed practicable and necessary for the proper administration of the Nebraska
Revenue Act of 1967.